>> guest: when you say that he played in the tax law, hope you don't say you manipulating the tax law because you have to pay what do. >> host: finding loopholes, other things. >> guest: for individuals, the discussion of loopholes is again an attempt to avoid the difficult question that would be involved in a tax reform plan that limits tax expenditures. most of the loopholes work eliminated in the 1986 tax law that eliminated tax sheltering the individuals. so there aren't many special interest loopholes available to individuals. if you are talking about loopholes for special interest provisions in the individual income tax, you are looking at home mortgage interest deductions, charitable deductions, deductions for state and local income and property taxes and the taxation of your employer provided health care. those are the items that will be involved in any individual tax reform that either puts a cap on this benefits for repeals or eliminates those benefits to finance solar rate. as much as i would like to appeal to say very many special interest loopholes out there that we could